{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/42103092497","dati_atjaunoti":"2026-09-23","piezime":"Neoficiāls apkopojums no valsts atvērtajiem datiem (UR, VID u. c. iestādes, data.gov.lv). Oficiālais pirmavots: info.ur.gov.lv","licence":"CC-BY-4.0","licence_url":"https://creativecommons.org/licenses/by/4.0/","licences_tverums":"Saraksts.lv aprēķini un apkopojums. Avota ieraksti (raw_database_records) — CC0 1.0. Uz fizisko personu datiem licence neattiecas.","licences_skaidrojums":"https://saraksts.lv/dati.php#licence","atsauce":"Avots: Saraksts.lv (CC BY 4.0), https://saraksts.lv/42103092497"},"registration_number":"42103092497","company_name":"Sabiedrība ar ierobežotu atbildību \"iMaster Serviss\"","company_type":"SIA","registered_date":"2019-04-11","area_of_activity":{"nace_code":"4779","nace_description":"Lietotu preču mazumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,189611,343,68223,5,"EUR"],[2024,181910,-4031,73954,5,"EUR"],[2023,293425,-9255,79275,6,"EUR"],[2022,330309,1748,87122,6,"EUR"],[2021,407611,26209,69205,6,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":189611,"cogs":169476,"gross_prof":20135,"sell_exp":8089,"admin_exp":9861,"oth_op_rev":145,"oth_op_exp":1176,"interest_expenses":811,"income_before_income_taxes":343,"income_after_income_taxes":343,"net_income":343},"balance_data":{"cash":1946,"accounts_receivable":14026,"inventories":51456,"cur_assets":67428,"fixed_assets":795,"non_cur_assets":795,"assets":68223,"cur_liab":35399,"non_cur_liab":3124,"equity":29700,"equities":68223},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",169476,169476,false],["net_turnover_source","gross_profit_calc",20135,20135,false],["gross_profit_calc","selling_exp",8089,8089,false],["gross_profit_calc","admin_exp",9861,9861,false],["gross_profit_calc","other_op_exp_exp",1176,1176,false]]}},"financial_ratios":{"current_ratio":{"value":1.9047995706093392},"quick_ratio":{"value":0.4511991864176954},"net_profit_margin":{"value":0.0018089667793535185},"roa":{"value":0.005027629978159858},"roe":{"value":0.011548821548821548},"debt_to_equity":{"value":1.297070707070707,"negative_equity":false},"interest_coverage":{"value":1.4229346485819976},"asset_turnover":{"value":2.779282646614778},"altman_z_score":{"value":3.8554300418702643},"roce":{"value":0.035157202047282475}},"source_ids":{"financial_statement_id":"2334399","income_statement_id":"2334399","balance_sheet_id":"2334399"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":181910,"cogs":163722,"gross_prof":18188,"sell_exp":8903,"admin_exp":11293,"oth_op_rev":395,"oth_op_exp":1160,"interest_expenses":1258,"income_before_income_taxes":-4031,"income_after_income_taxes":-4031,"net_income":-4031},"balance_data":{"cash":6246,"accounts_receivable":17607,"inventories":48598,"cur_assets":72451,"fixed_assets":1503,"non_cur_assets":1503,"assets":73954,"cur_liab":44497,"non_cur_liab":100,"equity":29357,"equities":73954},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",163722,163722,false],["net_turnover_source","gross_profit_calc",18188,18188,false],["gross_profit_calc","selling_exp",8903,8903,false],["gross_profit_calc","admin_exp",11293,11293,false],["gross_profit_calc","other_op_exp_exp",1160,1160,false]]}},"financial_ratios":{"current_ratio":{"value":1.628222127334427},"quick_ratio":{"value":0.5360586106928557},"net_profit_margin":{"value":-0.022159309548677918},"roa":{"value":-0.05450685561294859},"roe":{"value":-0.13730967060666963},"debt_to_equity":{"value":1.5191266137548114,"negative_equity":false},"interest_coverage":{"value":-2.2042925278219396},"asset_turnover":{"value":2.4597722908835222},"altman_z_score":{"value":3.2220741585634096},"roce":{"value":-0.09413721696031503}},"source_ids":{"financial_statement_id":"2069641","income_statement_id":"2069641","balance_sheet_id":"2069641"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":293425,"cogs":280061,"gross_prof":13364,"sell_exp":10773,"admin_exp":10090,"oth_op_rev":489,"oth_op_exp":1018,"interest_expenses":1227,"income_before_income_taxes":-9255,"income_after_income_taxes":-9255,"net_income":-9255},"balance_data":{"cash":5288,"accounts_receivable":24340,"inventories":47944,"cur_assets":77572,"fixed_assets":1703,"non_cur_assets":1703,"assets":79275,"cur_liab":45787,"non_cur_liab":100,"equity":33388,"equities":79275},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",280061,280061,false],["net_turnover_source","gross_profit_calc",13364,13364,false],["gross_profit_calc","selling_exp",10773,10773,false],["gross_profit_calc","admin_exp",10090,10090,false],["gross_profit_calc","other_op_exp_exp",1018,1018,false]]}},"financial_ratios":{"current_ratio":{"value":1.6941926747766833},"quick_ratio":{"value":0.6470832332321401},"net_profit_margin":{"value":-0.03154127971372583},"roa":{"value":-0.11674550614947966},"roe":{"value":-0.2771953995447466},"debt_to_equity":{"value":1.3743560560680483,"negative_equity":false},"interest_coverage":{"value":-6.54278728606357},"asset_turnover":{"value":3.7013560391043834},"altman_z_score":{"value":4.329118761271957},"roce":{"value":-0.2397276636407071}},"source_ids":{"financial_statement_id":"1921101","income_statement_id":"1921101","balance_sheet_id":"1921101"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":330309,"cogs":307188,"gross_prof":23121,"sell_exp":9656,"admin_exp":8886,"oth_op_rev":117,"oth_op_exp":2056,"interest_expenses":892,"income_before_income_taxes":1748,"income_after_income_taxes":1748,"net_income":1748},"balance_data":{"cash":3048,"accounts_receivable":25823,"inventories":55913,"cur_assets":84784,"fixed_assets":2338,"non_cur_assets":2338,"assets":87122,"cur_liab":44479,"equity":42643,"equities":87122},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",307188,307188,false],["net_turnover_source","gross_profit_calc",23121,23121,false],["gross_profit_calc","selling_exp",9656,9656,false],["gross_profit_calc","admin_exp",8886,8886,false],["gross_profit_calc","other_op_exp_exp",2056,2056,false]]}},"financial_ratios":{"current_ratio":{"value":1.9061579621844016},"quick_ratio":{"value":0.6490928303244228},"net_profit_margin":{"value":0.005292014447078342},"roa":{"value":0.020063818553293082},"roe":{"value":0.040991487465703635},"debt_to_equity":{"value":1.043055132143611,"negative_equity":false},"interest_coverage":{"value":2.9596412556053813},"asset_turnover":{"value":3.7913385826771653},"altman_z_score":{"value":5.0268473889397},"roce":{"value":0.0619093403372183}},"source_ids":{"financial_statement_id":"1483999","income_statement_id":"1483999","balance_sheet_id":"1483999"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":407611,"cogs":368112,"gross_prof":39499,"sell_exp":4400,"admin_exp":7676,"oth_op_exp":540,"interest_expenses":674,"income_before_income_taxes":26209,"income_after_income_taxes":26209,"net_income":26209},"balance_data":{"cash":3026,"accounts_receivable":10762,"inventories":53583,"cur_assets":67371,"fixed_assets":1834,"non_cur_assets":1834,"assets":69205,"cur_liab":24084,"non_cur_liab":2000,"provisions":2226,"equity":40895,"equities":69205},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",368112,368112,false],["net_turnover_source","gross_profit_calc",39499,39499,false],["gross_profit_calc","selling_exp",4400,4400,false],["gross_profit_calc","admin_exp",7676,7676,false],["gross_profit_calc","other_op_exp_exp",540,540,false]]}},"financial_ratios":{"current_ratio":{"value":2.7973343298455404},"quick_ratio":{"value":0.5724962630792227},"net_profit_margin":{"value":0.06429904982937164},"roa":{"value":0.3787154107362185},"roe":{"value":0.6408851937889718},"debt_to_equity":{"value":0.6378285854016383,"negative_equity":false},"interest_coverage":{"value":39.88575667655786},"asset_turnover":{"value":5.889906798641717},"altman_z_score":{"value":8.692529399496623},"roce":{"value":0.5957979654706235}},"source_ids":{"financial_statement_id":"1357074","income_statement_id":"1357074","balance_sheet_id":"1357074"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 07.05.2019 ","Buvniecibas_pazime":"nav","PVN139_2_pazime":"nav"},"tax_table":{"columns":["Taksacijas_gads","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","Videjais_nodarbinato_personu_skaits_cilv","avg_gross_salary","avg_net_salary"],"data":[[2024,"40.29","3.86","14.70",5,"718.69","~ 597.76"],[2023,"57.88","4.53","16.33",6,"665.31","~ 563.65"]]},"quarterly_taxes":{"columns":["Taksacijas_gads_ceturksnis","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","Videjais_nodarbinato_personu_skaits_cilv","avg_gross_salary","avg_net_salary"],"data":[["2026. gada 2. ceturksnis","8.25","0.91","2.2",4,"537.79","~ 481.32"],["2026. gada 1. ceturksnis","7.85","0.51","3.35",4,"818.91","~ 686.28"],["2025. gada 4. ceturksnis","15.29","1.02","4.40",5,"860.47","~ 703.79"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":14.7,"employees":5,"gross_salary_raw":718.6858316221766,"gross_salary_formatted":"718.69","net_salary_formatted":"~ 597.76","vsaoi_employee_part":"75.46","non_taxable_minimum":"415.89","iin_part":"45.47","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":14.7,"employees":5,"gross_salary_raw":718.6858316221766,"gross_salary_formatted":"718.69","net_salary_formatted":"~ 597.76","vsaoi_employee_part":"75.46","non_taxable_minimum":"415.89","iin_part":"45.47","iin_rate_percentage":"20","iin_rate_decimal":"0.2"},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",3000,"EUR","2019-04-11"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2019,5,"EUR"],[2020,5,"EUR"],[2021,6,"EUR"],[2022,6,"EUR"],[2023,6,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2019-04-03"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2023-03-29","Sabiedrība ar ierobežotu atbildību \"MacMaster Serviss\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","city","atvk"],"data":[["LV91ZZZ42103092497","K","SIA","2019-04-11","Ķekavas nov., Baloži, Anitas iela 11",2112,103063545,100015950,100003550,"0800807"]]},"pdb_nm_komersantu_samaksato_nodoklu_kopsumas_odata":{"columns":["Taksacijas_gads","Uznemejdarbibas_forma","Pamatdarbibas_NACE_kods","Juridiska_adrese_ATVK_kods","Juridiska_adrese_ATVK_nosaukums","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","Videjais_nodarbinato_personu_skaits_cilv"],"data":[[2024,"sabiedrība ar ierobežotu atbildību","4779  ","034210","Baloži","40.29","3.86","14.70",5],[2023,"sabiedrība ar ierobežotu atbildību","4741  ","034210","Baloži","57.88","4.53","16.33",6]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 07.05.2019 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo saistību izpilde","12.08.2026"]]},"pdb_samaksato_nodoklu_kopsummas_cet":{"columns":["Nosaukums","Taksacijas_gads_ceturksnis","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_PVN_iemaksa","Taja_skaita_PVN_atmaksa","Taja_skaita_IIN_summa","Taja_skaita_VSAOI_summa","Videjais_nodarbinato_personu_skaits_cilv"],"data":[["IMASTER SERVISS SIA","2025. gada 4. ceturksnis","15.29","9.87","0.00","1.02","4.40","5"],["IMASTER SERVISS SIA","2026. gada 1. ceturksnis","7.85","3.98","0.00","0.51","3.35","4"],["IMASTER SERVISS SIA","2026. gada 2. ceturksnis","8.25","5.14","0.0","0.91","2.2","4"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_exp","income_before_income_taxes","income_after_income_taxes","net_income","interest_expenses","oth_op_rev"],"data":[[119198,112709,6489,1020,3270,45,2154,2154,2154,null,null],[263159,240738,22421,3084,6902,2773,9532,9532,9532,130,null],[407611,368112,39499,4400,7676,540,26209,26209,26209,674,null],[330309,307188,23121,9656,8886,2056,1748,1748,1748,892,117],[293425,280061,13364,10773,10090,1018,-9255,-9255,-9255,1227,489]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","assets","cur_liab","non_cur_liab","provisions","equity","equities","fixed_assets","non_cur_assets"],"data":[[10205,4329,12540,27074,27074,18916,2000,1004,5154,27074,null,null],[1550,6535,31118,39203,39849,21545,2000,1618,14686,39849,646,646],[3026,10762,53583,67371,69205,24084,2000,2226,40895,69205,1834,1834],[3048,25823,55913,84784,87122,44479,null,null,42643,87122,2338,2338],[5288,24340,47944,77572,79275,45787,100,null,33388,79275,1703,1703]]}}}